CLA-2-54:RR:NC:TA:352 G85721
Mr. James F. Morgan
PBB Global Logistics
883-D Airport Park Road
Glen Burnie, MD 21061
RE: The tariff classification of five textile fabrics for fabrication into window shades, from England.
Dear Mr. Morgan:
In your letter dated January 5, 2001, on behalf of Louver-Lite (Canada) Limited, Thorold, Ontario, Canada, you requested a classification ruling.
You seek the tariff classification of five different textile fabrics coated with a water based vinyl (PVC) emulsion. They are identified as styles Carnival, Masquerade, Sentry SPC, Whisper and Shell. The base fabrics for Carnival, Masquerade and Sentry SPC are produced in the United States. The base fabric for Whisper is made in Italy while the base cloth for Shell is made in the United Kingdom. All of the fabrics are coated with the vinyl emulsion in England before being imported into the United States. A representative before and after fabric was provided for each style.
The first item, Carnival, which is orange in color, consists of a 100% polyester man-made fiber plain weave fabric that has been visibly coated with the vinyl emulsion. You provided the following technical specifications for this material:
Wt. Of Fabric: 110 g/m² (65%) Warp: 68 ends/in
Wt. Of Coating: 60 g/m² (35%) Weft: 68 picks/in
Total Wt.: 170 g/m²
The second item, Masquerade, which is beige in color consists of a 100% polyester plain woven fabric that has been visibly coated with the vinyl emulsion. You provided the following technical specifications for this material:
Wt. Of Fabric: 110 g/m² (65%) Warp: 68 ends/in
Wt. Of Coating: 275 g/m² (35%) Weft: 68 picks/in
Total Wt.: 385 g/m²
However, from appearance and hand, the weight of the coated material and that of the base cloth were bench test weighed. The weight of the coated material was found to be about 255 g/m² and the fabric about 120. Using this weight ratio, the goods contain less than 70% by weight of the plastics material. The plastic is, of course, visible to the naked eye.
The third item, Sentry SPC, which is white in color, consists of a 100% polyester man-made fiber plain weave fabric composed of filament yarns that has been coated with the vinyl emulsion in sufficient amount to be visible to the naked eye. You provided the following technical specifications for this material:
Wt. Of Fabric: 110 g/m² (73%) Warp: 68 ends/in
Wt. Of Coating: 70 g/m² (27%) Weft: 68 picks/in
Total Wt.: 180 g/m²
The fourth item, Whisper, consists of a 100% polyester yarn dyed man-made fiber jacquard weave fabric composed of filament yarns (appear textured) that has been coated with the vinyl emulsion. This coating is not in sufficient amount to be visible to the naked eye. You provided the following technical specifications for this material:
Wt. Of Fabric: 175 g/m² (71%) Warp 89 ends/in
Wt. Of Coating: 70 g/m² (29%) Weft 30 picks/in
Total Wt.: 245 g/m²
The fifth and final item, Shell, consists of a 100% polyester stitch-bonded man-made fiber fabric composed of filament yarns that has been coated with the vinyl emulsion. This coating is not in sufficient amount to be visible to the naked eye. You provided the following technical specifications for this material:
Wt. Of Fabric: 140 g/m² (72%)
Wt. Of Coating: 55 g/m² (28%)
Total Wt.: 195 g/m²
According to your letter and specification sheets, these materials may be imported either as piece goods of 30-meter roll bolts or cut to the consignee’s specifications, which will be piece goods. All rolls will be in 72-inch widths.
The applicable subheading for styles Carnival, Masquerade and Sentry SPC, will be 5903.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for textile fabrics impregnated, coated, covered or laminated, with plastics, with polyvinyl chloride, of man-made fibers, not over 70 percent by weight of rubber or plastics. The duty rate will be 7.8 percent ad valorem.
The applicable subheading for style Whisper, will be 5407.53.2060, Harmonized Tariff Schedule of the United States (HTS), which provides for other woven fabrics of synthetic filament yarn, … containing 85 percent or more by weight of textured polyester filaments, of yarns of different colors, … weighing more than 170 g/m². The duty rate is 13.5 percent ad valorem.
The applicable subheading for style Shell, will be 6002.43.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for other knitted or crocheted fabrics, .. of man-made fibers, … stitch-bonded goods. The duty rate is 11.2 percent ad valorem.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Alan Tytelman at 212-637-7092.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division